Analyzing the efficiency of Turkish Revenue Administration: measurement of the perceptions and attitudes of taxpayers and tax office personnel in Trabzon province

Tax revenues are the state's most important source of funding, and they are collected by revenue administrations. It is critical to manage tax revenues that are received unrequitedly and create a loss in citizens' purchasing power. Since the 1990s, a more autonomous structure trend for effective tax management has developed in revenue administrations. On the other hand, they have evolved into entities with growing roles and responsibilities by performing non-tax functions. In this setting, the issue of efficiency in revenue administrations comes to the fore, and the search for efficiency administration efficiency continues. From a multidimensional perspective, the current situation and efficiency of the Turkish tax administration will be evaluated, and solutions to its problems will be proposed. Following theoretical explanations and application examples on revenue administration, a field study was conducted in Trabzon province using the survey method in the current research. In order to assess taxpayers' perceptions and attitudes toward the tax and tax offices, questionnaires were distributed to tax office personnel and taxpayers, the two most important actors in the tax system. According to the study's findings, tax complexity is a major problem for both groups. On the other hand, there is a common belief of the tax system as being unfair. It is thought that the Turkish tax system has an excessive number of tax types. The prevalent view is that the penalties for tax evasion are ineffective as a deterrent. The services offered by the Turkish Revenue Administration are welcomed. Improving the physical capacity of tax offices and developing in-service training are important personnel demands. The Turkish Revenue Administration, according to taxpayers, should be more transparent and willing to keep the public informed. Furthermore, tax amnesties are viewed negatively, particularly by honest taxpayers. Moreover, tax rates are perceived to be high, and the idea that tax-related business and transactions should be simplified is prevalent. Based on the demographic characteristics, it was revealed that as the salary of tax office personnel increases, their job satisfaction/satisfaction level increases. Regarding the taxpayer group, difference tests were performed in terms of tax complexity. As a consequence, taxpayers with commercial income perceive tax complexity to be greater than taxpayers with wage and self-employment earnings. Furthermore, it was observed that taxpayers belonged to the age group 51-60 have a greater perception of tax complexity than taxpayers of all other age categories.